What's happening
This bill creates a tiered state income tax credit for New York volunteer emergency responders, rewarding consecutive years of qualifying service.
Why it matters
Creates escalating financial incentives for volunteer emergency responders. , offering higher state income tax credits for each consecutive year of qualifying service, which could help encourage longer-term volunteer commitment and retention.
Defines “qualifying service” with specific requirements. members must be in good standing for at least one year, complete all state-mandated training, and participate in at least 40% of their department’s activities, promoting active and well-trained volunteers.
Expands eligibility beyond firefighters and ambulance workers. to include volunteer reserve force officers, auxiliary police officers, and volunteer emergency medical service personnel, broadening the impact across multiple emergency response sectors.
Resets the incentive if service is interrupted. , meaning volunteers who miss a qualifying year must start over at the lowest credit level, potentially motivating consistent year-to-year participation for maximum benefit.
Albany, before your first meeting.
Every bill that moved yesterday, summarized in a sentence and ranked by impact. The Albany Scorecard follows on Sundays.
Free. Unsubscribe in one click. Want alerts on specific bills? Create an account.
Who cares
Headline styles
Tax Credit for Volunteers
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Referred to investigations and government operations
- Referred to investigations and government operations
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
3826
2017-2018 Regular Sessions
IN SENATE
January 27, 2017
Introduced by Sen. CARLUCCI -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations
AN ACT to amend the tax law, in relation to providing tax credits to volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Section 606 of the tax law is amended by adding a new subsection (h-1) to read as follows:
(h-1) Volunteer firefighters', volunteer ambulance workers', volunteer reserve force officers', auxiliary police officers' and volunteer emergency medical service personnel credit. For taxable years beginning on and after January first, two thousand nineteen, a credit, in the amounts of:
(1) two hundred fifty dollars for one year of qualifying service;
(2) five hundred dollars for two years of consecutive qualifying service;
(3) six hundred dollars for three years of consecutive qualifying service;
(4) seven hundred dollars for four years of consecutive qualifying service;
(5) eight hundred dollars for five years of consecutive qualifying service;
(6) nine hundred dollars for six years of consecutive qualifying service;
(7) one thousand dollars for seven years of consecutive qualifying service;
(8) one thousand five hundred dollars for eight years of consecutive qualifying service;
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09104-01-7
S. 3826 2
(9) two thousand dollars for nine years of consecutive qualifying service; or
(10) two thousand five hundred dollars for ten or more years of consecutive qualifying service; shall be allowed against the tax imposed by section six hundred one of this part, to each resident of the state who serves as a volunteer firefighter as defined in subdivision one of section three of the volunteer firefighters' benefit law or a volunteer ambulance worker as defined in subdivision one of section three of the volunteer ambulance workers' benefit law or as a member of a volunteer reserve force or as a member of an auxiliary police department or as a member of a volunteer emergency medical services personnel squad. If a volunteer department member has a year where the qualifying service level is not met, then he or she shall receive the credit provided for in paragraph one of this subsection the next time they have a qualifying service year.
For the purposes of this subsection "qualifying service" shall mean service where such person has been a member in good standing with a volunteer department for a minimum of one year, has completed all required training courses as required by the state of New York and is certified by the chief emergency service coordinator of the county that the volunteer department serves to have attended at least forty percent of the activities of the volunteer department that he or she is a member of.
§ 2. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to providing tax credits to volunteer firefighters, volunteer ambulance workers, volunteer reserve forces officers, auxiliary police officers and volunteer emergency medical personnel under certain circumstances
Purpose
To provide a tax incentive to members of volunteer emergency services to increase recruitment and retention.
Summary of provisions
Section 1. Section 606 of the tax law is amended by adding a new subsection (h-1) to create the Volunteer firefighters', volunteer ambu- lance workers', volunteer reserve force officers, auxiliary police officers' and volunteer emergency medical service personnel credit for tax years beginning of and after January 1, 2019.
Justification
This legislation would create a tax credit on New York State income taxes for volunteer firefighters, volunteer ambulance workers', volunteer reserve force officers, auxiliary police officers and volunteer emergency medical service personnel to combat some of the greatest difficulties our volunteer services face today, recruitment and retention.
By incentivizing individuals to join and maintain active membership on our voluntary emergency service forces, we can ensure that our rural and suburban communities have the ability to attract and retain individuals for their volunteer services.
This program will provide a progressive program of credits for volunteers who attend at least forty percent of the activities and are in good standing with at least one year of service. The credit begins at $250 after the first year of service and goes to $2500 for ten or more years of consecutive service.
Legislative history
S6062 of 2015-16.
Fiscal implications
To be determined.
Effective date
This act shall take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.